Corporate social responsibility (CSR) disclosures are becoming more prevalent among firms. We investigate the predisposition of firms to disclose CSR information and find that firms are likely to disclose more in countries with: better investor protection, higher levels of democracy, more...

Purpose: To explore the perspectives of corporate report preparers and other stakeholders on integrated reporting (IR) in a major Southeast Asian economy.Design/methodology/approach: A survey is used to explore perspectives on IR.Findings: There is a limited level of knowledge regarding...

Purpose: This study examines how social disclosures are influenced by the adoption of integrated reporting (IR), focusing on the three social capitals in the International IR framework, namely intellectual, human, and social and relationship capital.Design/methodology/approach: This study takes...